REGISTERED NUMBER: 10219732 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 May 2025

for

Helen Dixon Carroll Limited

T/A

The Beauty Clinic

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs H P Dixon-Carroll

REGISTERED OFFICE:

64 Roman Road

Middlesbrough

TS5 5PZ

REGISTERED NUMBER:

10219732 (England and Wales)

ACCOUNTANTS:

APC Accountancy

Chartered Accountants

73 Gilkes Street

Middlesbrough

TS1 5EH

FIXED ASSETS

Intangible assets

4

595

1,190

Tangible assets

5

6,340

8,453

6,935

9,643

CURRENT ASSETS

Stocks

2,000

2,000

Cash at bank and in hand

201

201

2,201

2,201

CREDITORS

Amounts falling due within one year

6

39,464

36,011

NET CURRENT LIABILITIES

(37,263

)

(33,810

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(30,328

)

(24,167

)

CREDITORS

Amounts falling due after more than one year

7

9,014

12,097

NET LIABILITIES

(39,342

)

(36,264

)

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

(39,344

)

(36,266

)

(39,342

)

(36,264

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 27 May 2026 and were signed by:

Mrs H P Dixon-Carroll - Director

1.	STATUTORY INFORMATION

Helen Dixon Carroll Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2016, is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

20% on cost and 10% on cost

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment loss.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual

provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 June 2024

and 31 May 2025

5,950

AMORTISATION

At 1 June 2024

4,760

Charge for year

595

At 31 May 2025

5,355

NET BOOK VALUE

At 31 May 2025

595

At 31 May 2024

1,190

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 June 2024

and 31 May 2025

37,291

DEPRECIATION

At 1 June 2024

28,838

Charge for year

2,113

At 31 May 2025

30,951

NET BOOK VALUE

At 31 May 2025

6,340

At 31 May 2024

8,453

Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:

Plant and

machinery

etc

£

COST

At 1 June 2024

and 31 May 2025

21,131

DEPRECIATION

At 1 June 2024

and 31 May 2025

8,452

NET BOOK VALUE

At 31 May 2025

12,679

At 31 May 2024

12,679

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Bank loans and overdrafts

2,639

1,375

Taxation and social security

-

1,604

Other creditors

36,825

33,032

39,464

36,011

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.5.25

31.5.24

£

£

Bank loans

9,014

12,097

8.	RELATED PARTY DISCLOSURES

At 31st May 2025 the company owed Mrs H P Dixon-Carroll £9,278. (2024: £2,832.).

During the year JLC Project Planning Services Limited, a company under common control, made advancements to the company. At 31st May 2025 JLC Project Planning Services Limited was owed £26,857 (2024: £29,213). No interest is being charged on this amount.

9.	ULTIMATE CONTROLLING PARTY

The controlling party is Mrs H P Dixon-Carroll.